AI as a Digital Guardian Reinventing Accounting Security in the Face of Evolving Cyber Threats | ||||
| مجلة الإبـداع المحاسبي | ||||
| Volume 2, Issue 6, June 2025, Page 248-270 PDF (1.08 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/mbs.2025.437282 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Mohamed Fathy Gaber Bayoumi Ali | ||||
| Faculty of Commerce University of Sadat City (USC) | ||||
| Abstract | ||||
| Background The rapid advancement of digital technologies has significantly reshaped financial operations, prompting widespread adoption of Accounting Information Systems (AIS). These systems now play a pivotal role in managing financial data, improving process efficiency, and supporting strategic decision-making. However, as organizations become increasingly dependent on digital platforms, their exposure to cyber threats—such as ransomware, phishing schemes, and insider breaches—has escalated. The potential consequences of these threats are profound, often involving compromised financial records, disrupted operations, and eroded stakeholder trust (Mustafa, Salman, Shukur, & AL-Nuiami, 2024). Problem Statement Despite the availability of advanced cybersecurity technologies, many organizations continue to face persistent vulnerabilities. These weaknesses stem not only from technological limitations but also from human error, insufficient governance structures, and reliance on outdated systems. Furthermore, as cyber threats evolve in complexity and frequency, organizations are often unprepared to adapt their security frameworks accordingly. This creates a persistent gap between existing defenses and emerging risks, undermining organizational resilience (Nurwanah, 2024). Research Gap While numerous studies have examined the technical dimensions of cybersecurity, there is limited research that addresses the intersection of cybersecurity with accounting practices and organizational behavior. Existing literature often emphasizes technical controls while overlooking critical elements such as corporate culture, employee awareness, and governance integration. As a result, there is a need for a more comprehensive understanding of how cybersecurity can be effectively embedded within accounting environments, particularly in ways that account for both technological and human factors (Surya, Setiawan, Aryani, & Arifin, 2024). | ||||
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